S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3192
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 22, 2015
                                      ___________
       Introduced  by M. of A. FITZPATRICK, McDONOUGH, McKEVITT, CURRAN, HAWLEY
         -- Multi-Sponsored by -- M. of A. THIELE -- read once and referred  to
         the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to exemptions for
         police officers, firefighters and teachers
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The real property tax  law  is  amended  by  adding  a  new
    2  section 466-k to read as follows:
    3    S  466-K.  POLICE  OFFICERS, FIREFIGHTERS AND TEACHERS.  1. AS USED IN
    4  THIS SECTION: "POLICE OFFICER" SHALL MEAN  A  PERSON  WHO  IS  CURRENTLY
    5  EMPLOYED  AS A SWORN OFFICER OF AN AUTHORIZED POLICE DEPARTMENT OR FORCE
    6  OF A CITY, TOWN OR VILLAGE; "FIREFIGHTER" SHALL MEAN  A  PERSON  WHO  IS
    7  CURRENTLY  EMPLOYED  ON  A PERMANENT BASIS AS AN OFFICER OR MEMBER OF AN
    8  ORGANIZED FIRE DEPARTMENT OF A CITY, TOWN, VILLAGE OR FIRE DISTRICT; AND
    9  "TEACHER" SHALL MEAN A PERSON WHO IS CURRENTLY EMPLOYED  IN  A  TEACHING
   10  CAPACITY  IN  AN  ELEMENTARY  OR SECONDARY SCHOOL IN NEW YORK STATE, HAS
   11  GRADUATED FROM AN ACCREDITED COLLEGE OR UNIVERSITY  AND  HOLDS  A  VALID
   12  STATE  TEACHING  CERTIFICATE ISSUED PURSUANT TO ARTICLE SIXTY-ONE OF THE
   13  EDUCATION LAW.
   14    2. REAL PROPERTY OWNED BY A POLICE OFFICER, FIREFIGHTER OR TEACHER, OR
   15  A POLICE OFFICER AND SPOUSE,  FIREFIGHTER  AND  SPOUSE  OR  TEACHER  AND
   16  SPOUSE,  SHALL  BE  EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF
   17  THE ASSESSED VALUE OF SUCH PROPERTY FOR CITY, TOWN, VILLAGE  AND  SCHOOL
   18  PURPOSES,  EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING
   19  BODY OF A CITY, TOWN, VILLAGE OR SCHOOL DISTRICT, AFTER A PUBLIC HEARING
   20  ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR; PROVIDED
   21  FURTHER, HOWEVER, THAT SUCH EXEMPTION SHALL IN NO EVENT EXCEED TEN THOU-
   22  SAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION  RATE  FOR  THE
   23  ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05728-01-5
       A. 3192                             2
    1    3. SUCH EXEMPTION SHALL NOT BE GRANTED TO A POLICE OFFICER, FIREFIGHT-
    2  ER OR TEACHER UNLESS:
    3    (A)  THE  APPLICANT  RESIDES WITHIN THE CITY, TOWN OR VILLAGE WHICH IS
    4  SERVED BY THE POLICE  DEPARTMENT,  FIRE  DEPARTMENT,  OR  ELEMENTARY  OR
    5  SECONDARY SCHOOL WHERE SUCH APPLICANT IS SO EMPLOYED;
    6    (B) THE REAL PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
    7    (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
    8  PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
    9  USED  EXCLUSIVELY  FOR  THE  APPLICANTS' RESIDENCE BUT IS USED FOR OTHER
   10  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
   11  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
   12  SECTION; AND
   13    (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
   14  TION FOR THE  POLICE  DEPARTMENT,  FIRE  DEPARTMENT,  OR  ELEMENTARY  OR
   15  SECONDARY  SCHOOL  AS  A  POLICE OFFICER, FIREFIGHTER OR TEACHER OF SUCH
   16  POLICE DEPARTMENT, FIRE DEPARTMENT OR ELEMENTARY OR SECONDARY SCHOOL FOR
   17  AT LEAST ONE YEAR IMMEDIATELY PRECEDING SUCH CERTIFICATION. IT SHALL  BE
   18  THE  DUTY  AND  RESPONSIBILITY  OF  THE  CITY,  TOWN,  VILLAGE OR SCHOOL
   19  DISTRICT WHICH ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION  PURSUANT  TO
   20  THIS SECTION TO DETERMINE THE PROCEDURE FOR CERTIFICATION.
   21    4. THE EXEMPTION PROVIDED BY THIS SECTION SHALL TERMINATE WHENEVER:
   22    (A) THE APPLICANT CEASES TO BE A POLICE OFFICER, FIREFIGHTER OR TEACH-
   23  ER  OF  THE AUTHORITY WHICH CERTIFIED THE APPLICANT UNDER THE PROVISIONS
   24  OF PARAGRAPH (D) OF SUBDIVISION THREE OF THIS SECTION;
   25    (B) THE REAL PROPERTY CEASES TO BE THE PRIMARY RESIDENCE OF THE APPLI-
   26  CANT;
   27    (C) THE APPLICANT CEASES TO BE THE OWNER OF THE REAL PROPERTY; OR
   28    (D) THE APPLICANT CEASES TO BE A RESIDENT OF THE CITY, TOWN OR VILLAGE
   29  WHICH IS SERVED BY THE POLICE DEPARTMENT, FIRE DEPARTMENT, OR ELEMENTARY
   30  OR SECONDARY SCHOOL WHICH CERTIFIED THE APPLICANT UNDER  THE  PROVISIONS
   31  OF PARAGRAPH (D) OF SUBDIVISION THREE OF THIS SECTION.
   32    5.  APPLICATION  OF SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
   33  OTHER AGENCY, DEPARTMENT OR OFFICE  DESIGNATED  BY  THE  CITY,  TOWN  OR
   34  VILLAGE  OFFICER, SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON
   35  A FORM AS PRESCRIBED BY THE STATE BOARD.
   36    6. NO APPLICANT WHO IS A POLICE OFFICER, FIREFIGHTER OR TEACHER WHO IS
   37  RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE SHALL  SUFFER
   38  ANY  DISCRIMINATION  OF  SUCH  BENEFIT BECAUSE OF THE PROVISIONS OF THIS
   39  SECTION.
   40    S 2. This act shall take effect on the thirtieth day  after  it  shall
   41  have become a law.